How much time do I have to issue a W-2 to an employee who is terminated and requests a W-2?
If the terminated employee requests, in writing, his or her W-2, the employer must supply the W-2 within the latter of 30 days of that written request or 30 days after the final payment of wages. IRS regulations provide that employers ceasing operations must supply employees their W-2 within the month that the employer’s final form 941 or 941-M is due, or within the end of the month following the end of the quarter during which they went out of business.